Financial accounting /

Valix, Conrado T.

Financial accounting / Conrado T. Valix, Jose, F. Peralta, Christian Aris M. Valix. - 2 volumes 22 cm.

The Second Part of Financial Accounting Volume One is designed to cover the financial accounting standards and disclosure requirements relative to property, plant and equipment, depreciation, revaluation, wasting assets, depletion, intangible assets, research and development cost, and impairment of assets. The following Philippine Accounting Standards and Philippine Financial Reporting Standards are extensively discussed and illustrated in the Second Part: PAS 16 Property, plant and equipment; PAS 20 Government grants and government assistance; PAS 23 Borrowing costs; PAS 36 Impairment of assets; PAS 38 Intangible assets; and, PFRS 5 Noncurrent assets held for sale and discounted operations; PFRS 13 Fair value measurement.--Preface of the book

9786214160020


Accounting.

HF 5635 / .V238 2016 v.1